BOUNDLESS STRATEGIC RESOURCES INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: BOUNDLESS STRATEGIC RESOURCES INC (EIN 01-0684796)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2017-03-21
IRS object ID: 201710809349300316
Schema version: 2015v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule C
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-03-21T10:40:31-05:00	ReturnTs
Tax Period End	2016-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HW&CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	23240 Chagrin Blvd Suite 700	AddressLine1Txt
City	Cleveland	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	441225450	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010684796	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Step By Step Academy Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% BETH SHULL	InCareOfNm
Business Name Control	STEP	BusinessNameControlTxt
Phone	6144367837	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	445 E Dublin Granville Rd Bldg G	AddressLine1Txt
City	Worthington	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	430853192	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PATRICK MAYNARD PHD	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	6144367837	PhoneNum
Signature	2017-03-20	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jordan L Keller CPA	PreparerPersonNm
PTIN	P01353255	PTIN
Phone	2168311200	PhoneNum
Preparation	2017-02-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN SOLOMON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	445 E Dublin Granville Rd Bldg G	AddressLine1Txt
City	Worthington	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	430853192	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$11,167,794	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.stepbystepacademy.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2002	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS...(Continued on Schedule O)	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	425	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$41,504	PYContributionsGrantsAmt
CY Contributions Grants	$5,124	CYContributionsGrantsAmt
PY Program Service Revenue	$11,311,733	PYProgramServiceRevenueAmt
CY Program Service Revenue	$11,028,298	CYProgramServiceRevenueAmt
PY Investment Income	$536	PYInvestmentIncomeAmt
CY Investment Income	$71	CYInvestmentIncomeAmt
PY Other Revenue	$27,436	PYOtherRevenueAmt
CY Other Revenue	$96,463	CYOtherRevenueAmt
PY Total Revenue	$11,381,209	PYTotalRevenueAmt
CY Total Revenue	$11,129,956	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,564,159	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,916,531	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,725,680	PYOtherExpensesAmt
CY Other Expenses	$2,905,128	CYOtherExpensesAmt
PY Total Expenses	$12,289,839	PYTotalExpensesAmt
CY Total Expenses	$12,821,659	CYTotalExpensesAmt
PY Revenues Less Expenses	-$908,630	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,691,703	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,799,823	TotalAssetsBOYAmt
Total Assets EOY	$5,835,021	TotalAssetsEOYAmt
Total Liabilities BOY	$4,338,598	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,065,499	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,461,225	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$769,522	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE EXEMPLARY EDUCATIONAL SERVICES FOR PRESCHOOL AND SCHOOL AGED AUTISTIC CHILDREN, THEIR PARENTS, EDUCATORS AND PEERS USING RESEARCH PROVEN METHODS OF INSTRUCTION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	Yes (true)	SignificantChangeInd
Expense	$10,001,377	ExpenseAmt
Revenue	$11,124,761	RevenueAmt
Desc	THE MISSION OF STEP BY STEP IS TO OFFER EXCELLENCE IN THE CARE OF INDIVIDUALS AND FAMILIES WITH MENTAL HEALTH AND DEVELOPMENTAL DISORDERS TO BE ABLE TO LIVE, WORK AND THRIVE IN THEIR COMMUNITY. FIFTEEN YEARS AGO STEP BY STEP BEGAN PROVIDING SERVICES TO NINE KIDS BY PROVIDING EDUCATIONAL AND BEHAVIOR SUPPORT SERVICES. THE PAST YEAR OVER 500 SERVICES A MONTH HAVE BEEN RENDERED TO HUNDREDS OF CHILDREN AND YOUNG ADULTS WITH MENTAL HEALTH CHALLENGES AND DEVELOPMENTAL DISORDERS, AND THEIR FAMILIES. THE CLINIC EMPLOYS A PASSIONATE MULTI-DISCIPLINARY TEAM WHO STRIVE TO POSITIVELY IMPACT AND IMPROVE THE LIVES OF THOSE TO WHOM THEY PROVIDE SERVICES.	Desc
Total Program Service Expenses	$10,001,377	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	425	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BETH SHULL	PersonNm
Phone	6144367837	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	445 E DUBLIN GRANVILLE RD BLDG G	AddressLine1Txt
City	Worthington	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	430853192	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
ED NIEBERDING
BOARD PRESIDENT	0.5	0.0	Yes (X)	$0	$0	$0
MARY LYNN HOHMAN
BOARD MEMBER	0.5	0.0	Yes (X)	$0	$0	$0
ROBIN HAMMOND
BOARD MEMBER	0.5	0.0	Yes (X)	$0	$0	$0
KEVIN WOLFE
BOARD MEMBER	0.5	0.0	Yes (X)	$0	$0	$0
JOHN COOPER
BOARD MEMBER	0.5	0.0	Yes (X)	$0	$0	$0
JOHN SOLOMON
EXECUTIVE DIRECTOR	40.0	0.0		$135,404	$0	$5,784	Yes (X)
BETH SHULL
ASSISTANT EXECUTIVE DIRECTOR	40.0	0.0		$131,997	$0	$8,216	Yes (X)
MARY SMART
HR DIRECTOR	40.0	0.0		$99,257	$0	$5,784		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$366,658	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$19,784	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
APPLIED BEHAVIORAL SERVICES
4850 MADISON RD	CINCINNATI	OH	45227	BEHAVIOR HEALTH	$574,699
COOKE DEMERS LLC
260 MARKET ST F	NEW ALBANY	OH	43054	LEGAL SERVICES	$103,995

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$5,124	AllOtherContributionsAmt
Total Contributions	$5,124	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MENTAL HEALTH SERVICES	611710	$5,918,671	$5,918,671
EDUCATIONAL SERVICES	611710	$4,326,456	$4,326,456
RESIDENTIAL CARE	611710	$744,932	$744,932
OTHER PROGRAM REVENUE	611710	$38,239	$38,239

Field	Value	IRS element (for citing)
Total Program Service Revenue	$11,028,298	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$71	TotalRevenueColumnAmt
Exclusion	$71	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$134,301	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$37,838	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$96,463	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$96,463	TotalRevenueColumnAmt
Related Or Exempt Func Income	$96,463	RelatedOrExemptFuncIncomeAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,129,956	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,124,761	RelatedOrExemptFuncIncomeAmt
Exclusion	$71	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$281,401	TotalAmt
Management And General	$281,401	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,960,366	TotalAmt
Program Services	$6,838,448	ProgramServicesAmt
Management And General	$1,121,918	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$786,531	TotalAmt
Program Services	$630,070	ProgramServicesAmt
Management And General	$156,461	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$888,233	TotalAmt
Program Services	$730,183	ProgramServicesAmt
Management And General	$158,050	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$195,068	TotalAmt
Program Services	$42,424	ProgramServicesAmt
Management And General	$152,644	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$529,081	TotalAmt
Program Services	$388,942	ProgramServicesAmt
Management And General	$140,139	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$24,745	TotalAmt
Program Services	$7,972	ProgramServicesAmt
Management And General	$16,773	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$136,605	TotalAmt
Program Services	$105,807	ProgramServicesAmt
Management And General	$30,798	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$91,693	TotalAmt
Program Services	$24,195	ProgramServicesAmt
Management And General	$67,498	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$506,952	TotalAmt
Program Services	$274,520	ProgramServicesAmt
Management And General	$232,432	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$189,160	TotalAmt
Program Services	$185,357	ProgramServicesAmt
Management And General	$3,803	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$178,715	TotalAmt
Program Services	$23,142	ProgramServicesAmt
Management And General	$155,573	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$149,453	TotalAmt
Program Services	$122,761	ProgramServicesAmt
Management And General	$26,692	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$57,781	TotalAmt
Program Services	$5,313	ProgramServicesAmt
Management And General	$52,468	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
REAL ESTATE TAXES	$551,324	$452,857	$98,467
BAD DEBT	$75,194	$75,194
OTHER EXPENSES	$73,304	$22,490	$50,814
TRAINING AND EDUCATION	$70,168	$40,287	$29,881

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$75,885	TotalAmt
Program Services	$31,415	ProgramServicesAmt
Management And General	$44,470	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,821,659	TotalAmt
Program Services	$10,001,377	ProgramServicesAmt
Management And General	$2,820,282	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$313,483	BOYAmt
EOY	$584,799	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$550,963	BOYAmt
EOY	$1,034	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,039,189	BOYAmt
EOY	$440,309	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$60,538	BOYAmt
EOY	$55,121	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,347,743	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$632,687	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,792,905	BOYAmt
EOY	$4,715,056	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$42,745	BOYAmt
EOY	$38,702	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,799,823	BOYAmt
EOY	$5,835,021	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$786,369	BOYAmt
EOY	$1,338,285	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$12,881	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,552,229	BOYAmt
EOY	$3,714,333	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,338,598	BOYAmt
EOY	$5,065,499	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,461,225	BOYAmt
EOY	$769,522	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,461,225	BOYAmt
EOY	$769,522	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,799,823	BOYAmt
EOY	$5,835,021	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,691,703	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$0	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	false	OtherActivitiesInd
Total Lobbying Expenditures	$0	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind
Form4720 Filed4912 Tax	false	Form4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1G	FormAndLineReferenceDesc
Explanation	SBSA REPORTED THE FOLLOWING TWO BILLS DURING 2016 WITH JOINT LEGISLATIVE ETHICS COMMISSION, NO EXPENSES WERE INCURRED. HOUSE BILL 299 - AUTISM SCHOLARSHIP HOUSE BILL 483 - DD MBR	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,372,097	OtherCostOrOtherBasisAmt
Book Value	$3,372,097	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,127,903	OtherCostOrOtherBasisAmt
Depreciation	$67,481	DepreciationAmt
Book Value	$1,060,422	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$222,859	OtherCostOrOtherBasisAmt
Depreciation	$10,809	DepreciationAmt
Book Value	$212,050	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$624,884	OtherCostOrOtherBasisAmt
Depreciation	$554,397	DepreciationAmt
Book Value	$70,487	BookValueAmt

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildingsGrp
Total Book Value Land Buildings	$4,715,056	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$11,167,794	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$37,838	OtherRevenueAmt
Revenue Not Reported	$37,838	RevenueNotReportedAmt
Revenue Subtotal	$11,129,956	RevenueSubtotalAmt
Total Revenue Per Form990	$11,129,956	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,859,497	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$37,838	OtherExpensesIncludedAmt
Expenses Not Reported	$37,838	ExpensesNotReportedAmt
Expenses Subtotal	$12,821,659	ExpensesSubtotalAmt
Total Expenses Per Form990	$12,821,659	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D:	OTHER ADJUSTMENTS: RENTAL EXPENSES $37,838
PART XII, LINE 2D:	OTHER ADJUSTMENTS: RENTAL EXPENSES $37,838

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	false	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY:

THE ORGANIZATION PROVIDES EDUCATIONAL SERVICES TO CHILDREN WITH AUTISM ON A RACIALLY NONDISCRIMINATORY BASIS. PRIVATE OR PUBLIC FUNDING FOR SERVICES IS ARRANGED BY AND IS THE RESPONSIBILITY OF EACH CHILDS PARENT OR GUARDIAN. FUNDING AND THE PRESENCE OF AUTISM ARE THE ONLY CRITERIA FOR SCHOOL ENROLLMENT. THE ORGANIZATION DID NOT COMPLY WITH CERTAIN ASPECTS OF REVENUE PROCEDURE 75-50. SPECIFICALLY, THE ORGANIZATION DOES NOT HAVE THE MONEY TO PAY FOR ADVERTISING ITS POLICY THROUGH NEWSPAPERS OR BROADCAST MEDIA. HOWEVER, IT WILL REQUEST PERIODICALLY A NEWSPAPER PUBLICATION TO STATE SUCH POLICY AS A FREE PUBLIC SERVICE ANNOUNCEMENT.

LINE 6A - FINANCIAL AID OR ASSITANCE FROM A GOVERNMENTAL AGENCY:

The Step by Step Academy recieves some funding through the Autism Scholarship Program from the Ohio Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11:	FORM 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND THE FINANCE DIRECTOR BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C:	EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND, (D) UNDERSTANDS SBSA IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT.
FORM 990, PART VI, SECTION B, LINE 15:	TO ENSURE SBSA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION (IF REASONABLY AVAILABLE) AND THE RESULT OF AN ARM'S LENGTH BARGAINING.
FORM 990, PART VI, SECTION C, LINE 19:	AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATIONS INDEPENDENT AUDITOR OVERSIGHT OR SELECTION PROCESS HAS NOT CHANGED.
FORM 990, PART III, LINE 3:	The Elijah Glen Residental center for autistic youth was discontinued as well as the Applied Behavior Services Contract.
FORM 990, PART I, Line 1	Charitable Care Policy: This policy memorializes, recognizes, clarifies, records and reaffirms the existing practice of Step by Step Academy that has been in place since the inception of the organization and prior to the purchase of the property located at 445 E. Dublin-Granville Rd., Worthington, Ohio 43085 on February 27, 2014 to provide opportunities for individuals requesting services to receive such services at a reduced cost, or without cost, to the extent feasible within company budget parameters. The oportunity to access donations, grant monies and/or a sliding fee scale will be used when necessary to reduce or eliminate the expense of services if such services are beyond the means of the individual or family needing them. Explicitly this policy applies to services through the Outpatient Clinic, and the Summer Recreational Day Camp. It does not apply to supports contracted through school systems for state required IEP services, or services not provided on the SBS campus.